On the cat I would say no that is what any pet owner should be doing.

On the depreciation of capital property - when you fill out the form there is a chart you have to do. On the section that says things added this year you would put in the house and then there are two columns to put the amount that is business and the amount that is personal. If your own children are using it too it amounts to about a 50-50 split given that your own will have access evenings and weekends too. That means you would be claiming 50% of the cost and it goes in catagory 8 because it is considered a toy. The 50% number is then put up in the start of the chart and you go across. For the first year you will claim half the half cost at 20% but in future years you will claim 20% of the outstanding balance. (all items are reduced to 50% in the first year of acquisition - the assumption being you didn't have it for the whole year). Once you start putting the numbers in the chart and just do what it says it starts to make sense. Keep the result handy for next year because it gives you the starting number for next year. The chart can be found in the paper copy that came with your tax package.